Did you know your rights as a US taxpayer have been in effect since 1954? Congress enacted them in section 7803(a)(3) of the US Code.
They are commonly referred to as The Taxpayer Bill of Rights. They are summarized in IRS Publication 1 thanks to the years of hard work and efforts of Nina Olson1. This publication gives us a clear view of the IRS' obligation to you. These rights exist to ensure that you are be treated fairly by the IRS and provides an easy to reference list of the rights that are afforded to you as a taxpayer including the right to obtain representation2. The publication also gives a brief explanation of IRS examinations, appeals, collections, and refunds.
From reading the 2018 Facebook US District Court challenge to appeal rights, it is clear that the court considers these rights as already afforded by other provisions of the US code (specifically title 26 U.S.C.). However, we are grateful for them as they outline the rights you can take advantage of to make sure tax laws are administered fairly and in accord with the provisions in the Internal Revenue Code.
The Taxpayers' Bill of Rights
The Right to Be Informed Taxpayers have the right to know what they need to do to comply with the tax laws.
- They are entitled to clear explanations of the laws and IRS procedures in all tax forms, instructions, publications, notices, and correspondence. They have the right to be informed of IRS decisions about their tax accounts and to receive clear explanations of the outcomes.
The Right to Quality Service
The Right to Pay No More than the Correct Amount of Tax
The Right to Challenge the IRS’s Position and Be Heard
The Right to Appeal an IRS Decision in an Independent Forum
The Right to Finality
The Right to Privacy
The Right to Confidentiality
The Right to Retain Representation
The Right to a Fair and Just Tax System
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Reference
1Ms. Olson was the National Taxpayer Advocate from 2001 to 2019. The National Taxpayer Advocate is the head of the Office of the Taxpayer Advocate, is appointed by the Secretary of Treasury, and reports directly to the Commissioner of Internal Revenue. Your rights as a taxpayer are outlined in IRS Publication 1 and are detailed below.
2Looking for representation for a tax matter? Contact us today!